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BP » Topics » Revenue - concluded

This excerpt taken from the BP 6-K filed Mar 13, 2006.

Revenue - concluded

 

Interest income is recognized as the interest accrues (using the effective interest rate method that is the rate that exactly discounts estimated future cash receipts through the expected life of the financial instrument) to the net carrying amount of the financial asset.

 

Dividend income from investments is recognized when the shareholders’ right to receive the payment is established.

 

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